The Role of Supreme Audit Institutions (SAIs) in Improving Governance The Bangladesh Perspective. ASIF ALI Comptroller and Auditor General Bangladesh
|
|
- Dominick Mason
- 7 years ago
- Views:
Transcription
1 The Role of Supreme Audit Institutions (SAIs) in Improving Governance The Bangladesh Perspective ASIF ALI Comptroller and Auditor General Bangladesh 1
2 Governance and Financial Accountability Well defined legal and administrative mechanisms that hold a government accountable to the public, ensures equitable treatment of all citizens, respect for rule of law, fair judicial system, enforcement of law and sanctions without fear and favor -- are all about Good Governance. Governance often understood as something that Govt. does only, and also at the highest level. Informed public about the modus operandi of governance at all levels and sectors, key institutions/players and a tone to be set. Efficient and accountable management of public funds is an important element of good governance. Thus governance and financial accountability are inextricably linked. It is not seen as optional in a democracy. 2
3 Role of SAIs and Governance SAIs legal mandates, reporting relationship and effectiveness may vary. Common purposes are : report publicly whether ethical standards and policy issues set by the legislator and executive are adhered to while managing public spending; and the manner in which results are achieved against plans and recommend corrective action. SAIs are better placed due to constitutional mandate and independent feature to promote better public financial management and improve accountability in Govt. Role of SAIs that benefits the most for ensuring good governance are: Executive Tax payers Parliament 3
4 Role of SAIs and Governance (contd..) Additionally, the role of SAIs is also considered vital by: Development partners Investors Civil Society ( Press, NGOs, TIB) Oversight Agencies SAIs report performance, leave further scope for scrutiny by PAC Parliamentary discussions on SAI report act as a deterrent to improper use of public resources Executive needs to respond timely to legislator suggestions and impose sanctions when recommended Informed public is vital 4
5 Role of SAIs and Governance (contd ) Technical solution is not the answer to improve governance political will, procedural and structural reform are required. Impact of economic loss from poor governance costs the most -- audit report is an input. SAIs need a responsive and proactive Executive and Parliament to succeed in promoting good governance. SAI -- an important contributor towards strengthening the demand for reform. SAIs need to work with enforcement officials in Govt. agencies to share skills and insights and adept at uncovering mismanagement. 5
6 Role of SAIs Bangladesh Perspective: Not the shortage of resources Misuse, wastage and system loss resulting from capacity constraint, ignorance or wrong doings are the principal bottlenecks Inadequate internal control Audit reports by themselves can not solve the problem 6
7 Role of SAIs - Bangladesh Perspective (contd.) Success stories or corrective measures are not exposed. Positive understanding about culture, country system and resource constraints are important. 7
8 Role of SAIs - Bangladesh Perspective (contd.) Role of CAG Constitutional Mandate Purpose is similar to other SAIs Examining public expenditure and reporting the results, i.e., whether resources have been used for the intended purposes. Preparation of audit reports and submission to the Hon ble President of the Republic to be laid before the Parliament. Certification of Finance Accounts and Appropriation Accounts and submission to the Hon ble President. 8
9 Role of SAIs - Bangladesh Perspective (contd.) Types of Audit: Financial audit Compliance or regulatory audit Performance or Value for Money Audit 9
10 Improving the Governance Enhanced transparency and accountability if the chain of accountability operates in harmony, i.e., watchdog and oversight agencies (Parliament, CAG, Anti-corruption Commission) Change general perception of viewing audit as mainly fulfilling legal requirements 10
11 Improving the Governance (contd.) Encourage Govt. to strengthen internal controls and internalize the value addition of audit Govt. needs to recognize the cost and high returns of audits and commensurate funding International exchanges of ideas, knowledge and experience improve audits, harmonize standards and promote good practice 11
12 Improving the Governance (contd.) Governance filter in specific sectors: Poverty Reduction Strategy Paper (PRSP) is a good start; Health Nutrition & Population Sector programme (HNPSP) Revenue sector management Power sector reform Environmental improvement programmes Information technology and e-governance activities Education sector initiatives Strengthening the financial information system Privatization 12
13 Improving the Governance (Contd.) Preventing corruption is not an explicit responsibility of C & AG, audit may detect fraud and abuse. Application of sanctions exercised by Govt. is critical because of their deterrent effect. A made-in-bangladesh strategy would be preferable to one developed or imposed by donors. 13
14 Challenges Effective audit is more vital Capacity constraints - human and financial resources Audit committees in all ministries Improved internal control system Timely response from auditee entities in respect of audit queries Information and Communication: convey right message to right people at right time in an understandable way Public/private partnership 14
15 Initiatives CAG s Strategic Plan ( ) Short-term Plan aims at improving discipline and office management Mid-term Plan attempts workforce s professional development to carry out effective audit 15
16 Initiatives (contd.) Long-term Plan aims at developing an effective model organization through: Constituting Audit Forum Forming Female Officers Forum within the organization for addressing gender issues Identification of reform areas Modernizing Financial Management Academy (FIMA) Infrastructural development 16
17 Initiatives (contd.) Tenure Plan aims at: Timely submission of audit reports to Parliament Producing quality audit report Enforcement of new audit approaches Initiating IT audit Expanding and consolidating relationship with the overseas SAIs Develop private-public partnership and other agencies 17
18 Way Forward Enhancing capacity building Sustaining new approaches of audit Prioritizing risk areas of audit Strengthening follow-up impact of audit Developing collaborative efforts among the role playing agencies 18
Ahmed Ataul Hakeem, FCMA Comptroller & Auditor General of Bangladesh
Ahmed Ataul Hakeem, FCMA Comptroller & or General of Bangladesh Comptroller & or General: Introduction The Supreme Institution of Bangladesh Mandate & Authority derived from the Constitution Not under
More informationAnnex II: Terms of Reference for Management and Implementation Support Consultant (Firm)
Annex II: Terms of Reference for Management and Implementation Support Consultant (Firm) a. Background: 1. The GoB in accordance with its Public Financial Management (PFM) Strategy & Vision and Medium
More informationWHAT IS PUBLIC ACCOUNTABILITY?
WHAT IS PUBLIC ACCOUNTABILITY? A publication by: AGO Logo 4C AGO Logo 2C (Black & Pantone 295C) CONTENTS Page PREFACE 2 ACCOUNTABILITY OF THE GOVERNMENT 3 THE ACCOUNTABILITY PROCESS Before the Financial
More informationThe Relationships between the Public Accounts Committee and the Auditor General Office
The Relationships between the Public Accounts Committee and the Auditor General Office Professor Zahirul Hoque Executive Director, Centre for Public Sector Governance, Accountability and Performance, La
More informationAudit Management and Audit Observation Settlement Procedure
Audit Management and Audit Observation Settlement Procedure Shish Haider Chowdhury Finance Controller (Army), Pay-1 Dhaka Cantonment, Dhaka Cell: 01819225594 Definition of Audit The word 'audit' comes
More informationFundamental Principles of Compliance Auditing
ISSAI 400 -+ ISSAI The 400 International Fundamental Standards Principles of Supreme of Compliance Audit Institutions, Auditing or ISSAIs, are issued by INTOSAI, the International Organisation of Supreme
More informationPACIFIC ISLANDS FORUM SECRETARIAT FEMM BIENNIAL STOCKTAKE 2012
PACIFIC ISLANDS FORUM SECRETARIAT PIFS(12)FEMK.05 FORUM ECONOMIC MINISTERS MEETING Tarawa, Kiribati 2-4 July 2012 SESSION 2 FEMM BIENNIAL STOCKTAKE 2012 The attached paper, prepared by the Forum Secretariat,
More informationLiberia s Petroleum Law Reform: Institutional Roles & Accountability. Amir Shafaie, Revenue Watch Institute
Liberia s Petroleum Law Reform: Institutional Roles & Accountability Amir Shafaie, Revenue Watch Institute IMF Seminar: Managing Natural Resource Revenues in Liberia March 18, 2013 Key Issues 1. Transition
More informationService delivery performance auditing
Service delivery performance auditing Presentation to the 6 th annual service delivery learning academy Accountability and building confidence Presentation by Tini Laubscher AGSA Reputation promise The
More informationStriving for Good Governance in Africa
Striving for Good Governance in Africa This presentation will: Introduce the ECA project Measuring and Monitoring Progress towards good governance in Africa Present a synopsis of the Africa Governance
More informationThe role of the Auditor-General
The role of the Auditor-General Reputation promise The auditor-general of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, exists to strengthen our
More informationA PRESENTATION BY THE AUDITOR- GENERAL OF GHANA ON SUB- THEME No 5 OF THE CONCEPT PAPER ON THE FORUM:
A PRESENTATION BY THE AUDITOR- GENERAL OF GHANA ON SUB- THEME No 5 OF THE CONCEPT PAPER ON THE FORUM: ADOPTION OF PERFORMANCE AND RESULTS BASED AUDIT, CONTROL, INSPECTION AND EVALUATION 1.0 Introduction
More informationCharacteristics of different external audit systems
Briefing Characteristics of different external audit systems Introduction 1. Accountability for the use of public funds is a cornerstone of good public financial management. Supreme Audit Institutions
More informationAssist Members in developing their own national arrangements through being able to draw on and hence benefit from the experience of other members;
Introduction IFIAR is an organization of independent audit regulators (hereinafter, audit regulators ). The organization s primary aim is to enable its Members to share information regarding the audit
More informationPRINCIPLES AND GOOD PRACTICES
ISSAI 21 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org
More informationWorld Bank s Broad Objectives of Public Financial Management (PFM)
1 World Bank s Broad Objectives of Public Financial Management (PFM) Achieve overall fiscal discipline Allocation of resources to priority needs Efficient and effective allocation of public services 2
More informationCPA Roadshows Speaking Notes
CPA Roadshows Speaking Notes SLIDE 1 We are delighted to visit the [Insert name of school/university] here in [insert country name] along with colleagues from the [insert name of CPA Branch]. My name is
More informationwww.busanhlf4.org 1 December 2011
BUSAN PARTNERSHIP FOR EFFECTIVE DEVELOPMENT CO-OPERATION FOURTH HIGH LEVEL FORUM ON AID EFFECTIVENESS, BUSAN, REPUBLIC OF KOREA, 29 NOVEMBER-1 DECEMBER 2011 1. We, Heads of State, Ministers and representatives
More informationHenkel s Compliance Management System (CMS)
Henkel s Compliance Management System (CMS) As a company that operates in an ethically and legally correct manner, Henkel s image and reputation is inseparable from the appropriate conduct of each of its
More informationthe role of the head of internal audit in public service organisations 2010
the role of the head of internal audit in public service organisations 2010 CIPFA Statement on the role of the Head of Internal Audit in public service organisations The Head of Internal Audit in a public
More informationFundamental Principles of Financial Auditing
ISSAI 200 ISSAI The 200 International Fundamental Standards Principles of Supreme of Financial Audit Institutions, Auditing or ISSAIs, are issued by INTOSAI, the International Organisation of Supreme Audit
More informationCentre for Corporate Governance. Managing the business risk of fraud: New guidance for a new risk environment
Centre for Corporate Governance Managing the business risk of fraud: New guidance for a new risk environment Many antifraud professionals believe that organizations today face a greater risk of fraud occurring
More informationThe Audit of Secret and Politically Sensitive Subjects
Please cite this paper as: OECD (1996), The Audit of Secret and Politically Sensitive Subjects: Comparative Audit Practices, SIGMA Papers, No. 7, OECD Publishing. http://dx.doi.org/10.1787/5kml6g916dlw-en
More informationAccountability in Governance
Accountability in Governance Accountability ensures actions and decisions taken by public officials are subject to oversight so as to guarantee that government initiatives meet their stated objectives
More informationSave the Children. Protecting Children in Zambia from Violence, Abuse, Neglect and Exploitation
Protecting Children in Zambia from Violence, Abuse, Neglect and Exploitation Baseline 2010: National Child Protection System in Zambia What is a National Child Protection System and why do we need it?
More informationGOOD GOVERNANCE FRAMEWORK
Provincial Roads Improvement (RRP CAM 43309) GOOD GOVERNANCE FRAMEWORK In all instances, the Loan Agreement shall be the overriding legal document. Asian Development Bank () Procurement Guidelines (2010,
More informationG20 HIGH-LEVEL PRINCIPLES ON FINANCIAL CONSUMER PROTECTION
G20 HIGH-LEVEL PRINCIPLES ON FINANCIAL CONSUMER PROTECTION October 2011 The high-level principles were developed as a response to the G20 Finance Ministers and Central Bank Governors call in February 2011
More informationCurrent Employment Opportunities Full Time Staff
Current Vacancies: I. Senior Project Manager - Project Management Unit (PMU)... 2 II. Human Development and Social Inclusion Consultant and Senior Consultant... 6 I. Senior Project Manager - Project Management
More informationBuilding Public Trust: Ethics Measures in OECD Countries
Building Public Trust: Ethics Measures in OECD Countries Annex 1998 Recommendation of the OECD Council on Improving Ethical Conduct in the Public Service, 36 Including Principles for Managing Ethics in
More informationA Summary of the National NGO Policy July 2012
A 9 Point Guide to Understanding the National NGO Policy and Supporting its Implementation A Summary of the National NGO Policy July 2012 1 The National Non Governmental Organisations POLICY PREFACE AND
More informationDraft Plan of Action on Anti-Corruption
l 2010 Draft Plan of Action on Anti-Corruption Suriname Draft Plan of Action for the Implementation of the Recommendations formulated by the committee of experts of MESICIC for the Inter- American Convention
More informationASPG Conference, Perth Jonathan O'Dea - October 2013. "Financial Overseers and their Oversight A NSW Public Accounts Committee Perspective"
ASPG Conference, Perth Jonathan O'Dea - October 2013 "Financial Overseers and their Oversight A NSW Public Accounts Committee Perspective" OVERVIEW Statutory Officers play central roles as financial overseers
More informationAnti-corruption and civil society in Germany
Anti-corruption and civil society in Germany Dr. Sebastian Wolf, University of Konstanz Bishkek, January 2014 1 Contents 1. Anti-corruption policy in Germany: an overview 2. Civil society organizations
More informationThe Advanced Certificate in Performance Audit for International and Public Affairs Management. Workshop Overview
The Advanced Certificate in Performance Audit for International and Public Affairs Management Workshop Overview Performance Audit What is it? We will discuss the principles of performance audit. The session
More informationEAST AFRICAN COMMUNITY EAST AFRICAN LEGISLATIVE ASSEMBLY
EAST AFRICAN COMMUNITY EAST AFRICAN LEGISLATIVE ASSEMBLY Capacity Building Workshop Report for The EALA Committee on Accounts Held in Bujumbura, BURUNDI From 3rd to 6th August 2014 Clerk s Chambers 3rd
More informationFighting Big Money, Empowering People: A 21st Century Democracy Agenda
: A 21st Century Democracy Agenda Like every generation before us, Americans are coming together to preserve a democracy of the people, by the people, and for the people. American democracy is premised
More informationPART 6: SECTOR SUPPLEMENTS SUPPLEMENT FOR RETIREMENT FUNDS
1. Retirement funds the macro view and benefits of corporate governance Retirement funds are an important component of the institutional investor industry which consists of retirement funds, insurance
More informationControl Environment Questionnaire
Control Environment Questionnaire Internal Control Questionnaire Question Yes No N/A Remarks INTEGRITY AND ETHICAL VALUES Management must convey the message that integrity and ethical values cannot be
More informationImplementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations
Implementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations This guide has been written by members of the Capacity Building Subcommittee 1 chaired by the
More informationEnsuring Accountability in Disaster Risk Management and Reconstruction
Ensuring Accountability in Disaster Risk Management and Reconstruction Date: 08 December 2015 Time: 8.30 am until 4.30 pm Venue: Jaic Hilton Hotel, Colombo, Sri Lanka Organised by SPARC, University of
More informationIBAO Submission to the FSCO/DICO/FST Mandate Review Panel June 5, 2015
IBAO IBAO Submission to the FSCO/DICO/FST Mandate Review Panel June 5, 2015 WHO WE ARE The Insurance Brokers Association of Ontario (IBAO) represents over 12,000 insurance brokers who service six million
More informationINTERNAL AUDIT MANUAL
དང ལ ར ས ལ ན ཁག Internal Audit Manual INTERNAL AUDIT MANUAL Royal Government of Bhutan 2014 i i ii ii Internal Audit Manual དང ལ ར ས ལ ན ཁག ROYAL GOVERNMNET OF BHUTAN MINISTRY OF FINANCE TASHICHHO DZONG
More informationIntergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)
Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 30th SESSION 6-8 November 2013 Room XVIII, Palais des Nations, Geneva Thursday, 7 November 2013
More informationExplanation where the company has partially applied or not applied King III principles
King Code of Corporate Governance for South Africa, 2009 (King III) checklist The Board of Directors (the Board) of Famous Brands Limited (Famous Brands or the company) is fully committed to business integrity,
More informationThe Role of the Public Service
January 30, 2001 Presentation by Dr. Canton Davis, Cabinet Secretary and head of the public service to the second batch of recruits for the Immigration Division at the Police Academy The Role of the Public
More informationNorwegian Financial Mechanism Memorandum of Understanding Hungary MEMORANDUM OF UNDERSTANDING
MEMORANDUM OF UNDERSTANDING ON THE IMPLEMENTATION OF THE NORWEGIAN FINANCIAL MECHANISM 2009 2014 between THE REPUBLIC OF HUNGARY hereinafter referred to as the Beneficiary State and THE KINGDOM OF NORWAY,
More informationThe Commonwealth of Massachusetts AUDITOR OF THE COMMONWEALTH
The Commonwealth of Massachusetts AUDITOR OF THE COMMONWEALTH ONE ASHBURTON PLACE, ROOM 1819 BOSTON, MASSACHUSETTS 02108 A. JOSEPH DeNUCCI AUDITOR TEL. (617) 727-6200 NO. 2008-1262-3S INDEPENDENT STATE
More informationNATIONAL TREASURY STRATEGIC PLAN 2011/14
NATIONAL TREASURY STRATEGIC PLAN 2011/14 PRESENTATION TO PARLIAMENTARY FINANCE COMMITTEES Presenter: Lungisa Fuzile Director General, National Treasury 31 May 2011 TREASURY AIMS AND OBJECTIVES Chapter
More informationVice-President for Budget and Human Resources
Jean-Claude Juncker, President of the European Commission Mission Letter Brussels, 1 November 2014 Kristalina Georgieva Vice-President for Budget and Human Resources Dear Kristalina, You are becoming a
More informationCorporate Governance Attestation Statement Health Support Services 2011-12
Corporate Governance Attestation Statement 2011-12 ESTABLISH ROBUST GOVERNANCE AND OVERSIGHT FRAMEWORKS Role and function of the Chief Executive The Chief Executive carries out that Offices functions,
More informationUNIT 6. Government Accountability and Parliamentary Committees
UNIT 6. Government Accountability and Parliamentary Committees Learning Objectives What role do parliamentary committees play in assuring government accountability? After studying this unit you should
More informationApplication of King III Corporate Governance Principles
APPLICATION of KING III CORPORATE GOVERNANCE PRINCIPLES 2013 Application of Corporate Governance Principles This table is a useful reference to each of the principles and how, in broad terms, they have
More informationOECD GUIDELINES FOR PENSION FUND GOVERNANCE
OECD GUIDELINES FOR PENSION FUND GOVERNANCE These Guidelines were approved by the Working Party on Private Pensions on 5 June 2009. OECD GUIDELINES FOR PENSION FUND GOVERNANCE 1 I. GOVERNANCE STRUCTURE
More informationHEAD OF POLICY AND ADVOCACY
JOB DESCRIPTION JOB TITLE: DEPARTEMENT: LOCATION: REPORTING TO: COUNTRY REPRESENTATIVE - SENEGAL PAN- AFRICAN PROGRAMME DAKAR, SENEGAL HEAD OF POLICY AND ADVOCACY BACKGROUND & ORGANISATIONAL CONTEXT ACORD
More informationInternal Audit Manual
COMPTROLLER OF ACCOUNTS Ministry of Finance Government of the Republic of Trinidad Tobago Internal Audit Manual Prepared by the Financial Management Branch, Treasury Division, Ministry of Finance TABLE
More informationCentral African Republic Country Profile 2011
Central African Republic Country Profile 2011 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Region: Sub-Saharan Africa Income Group:
More informationCountry brief. Togo. Pierre AWADE & Akèdaguè ADJOUSSI Ministry of Planning. October 2014. Contacts: pierreawade@hotmail.com / akedague@gmail.
Country brief Togo Pierre AWADE & Akèdaguè ADJOUSSI Ministry of Planning October 2014 Contacts: pierreawade@hotmail.com / akedague@gmail.com A. Introduction and Purpose of the Brief In the framework of
More informationThe Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL
The Committee of Seventy s 2015 INTEGRITY AGENDA PHILADELPHIA CITY COUNCIL City Council At-Large Candidate Dan Tinney The Committee of Seventy is asking you and the other declared candidates for Philadelphia
More informationBriefing on the Act on the Contract Register Open Contracting in the Czech Republic 1
Briefing on the Act on the Contract Register Open Contracting in the Czech Republic 1 Open contracting is a global movement dedicated to making public contracts available and accessible, while enhancing
More informationApplication of King III Corporate Governance Principles
Application of Corporate Governance Principles Application of Corporate Governance Principles This table is a useful reference to each of the principles and how, in broad terms, they have been applied
More informationTopics. v PFM cycle; as per PFMR (2013-2018) v PFM reforms in kenya focus on accounting and IFMIS; v Accounting Standards applicable in Kenya;
Topics v PFM cycle; as per PFMR (2013-2018) v PFM reforms in kenya focus on accounting and IFMIS; v Accounting Standards applicable in Kenya; v IFMIS implementation in Kenya successes and challenges 1
More informationAudit Committee Oversight of Foreign Operations. November 2014
Audit Committee Oversight of Foreign Operations November 2014 The Issue External auditor oversight can be a challenge for audit committees of reporting issuers with operations in foreign jurisdictions.
More informationCorporate Governance Standard for the Civil Service
Corporate Governance Standard for the Civil Service 0 Contents Introduction... 1 Governance Principles, and Overview of Governance Framework.. 3 Chapters Chapter 1 - Department Overview... 7 Chapter 2
More informationCorporate Governance System
We have established the Sumitomo Corporation Corporate Governance Principles, based on our view that the essence of corporate governance is improving management efficiency and maintaining sound management
More informationGeorgian Anti-Corruption Action Plan
Georgian Anti-Corruption Action Plan 2014 2016 Strategic Priorities Priority 1. Efficient Inter-Agency Coordination in Fight Against Corruption Priority 2. Prevention of Corruption in Public Sector Priority
More informationGovernance, Risk & Compliance Management. Julian Hunn, Operations Manager Professional Standards
Governance, Risk & Compliance Management Julian Hunn, Operations Manager Professional Standards Session Plan GRC Governance, Risk & Compliance Management What is corporate governance? Directors duties
More informationINTERNATIONAL AUDITOR FELLOWSHIP PROGRAM
GAO INTERNATIONAL AUDITOR FELLOWSHIP PROGRAM Strengthening Accountability, Transparency, and Governance INTERNATIONAL AUDITOR FELLOWSHIP PROGRAM A global forum for sharing experiences and best practices
More informationTowards 2017 Better Work Phase III Strategy
Towards 2017 Better Work Phase III Strategy Towards 2017 Better Work Phase III Strategy Promoting Good Working Conditions Across the International Garment Industry Problem Analysis Sixty million workers
More informationIn a Search for Regulations on Risk Management, Internal Control and Internal Audit
In a Search for Regulations on Risk Management, Internal Control and Internal Audit Jacek Socha IAS Conference 17 October 2006 pwc Agenda Background Sarbanes-Oxley Act lessons learnt and benefits EU response
More informationU.S. Department of Justice Office of the Inspector General. Improving the Grant Management Process
U.S. Department of Justice Office of the Inspector General Improving the Grant Management Process February 2009 u.s. Department of Justice Office of the Inspector General Improving the Grant Management
More informationBulgarian Innovation Policy: Options for the Next Decade
Bulgarian Innovation Policy: Options for the Next Decade The political changes in the EU the entry into force of the Treaty of Lisbon, the new composition of EU institutions, as well as the development
More informationBringing Transparency in Electoral Funding in India
Bringing Transparency in Electoral Funding in India Collective inputs from circle Transform India with Modi A community of over 200,000 Citizens engaged in Participative Governance (Current State, Issues,
More informationLGMA Qld Governance and Corporate Planning Village Forum
www.pwc.com.au Fraud Risk Management Fraud Risk Assessments LGMA Qld Governance and Corporate Planning Village Forum March 2015 Agenda Introductions Fraud Risk Management Fraud Statistics s Global Economic
More informationFraud and the Government Internal Auditor
Fraud and the Government Internal Auditor January 2012 Fraud and the Government Internal Auditor January 2012 Official versions of this document are printed on 100% recycled paper. When you have finished
More informationMINISTRY OF TRAINING, COLLEGES AND UNIVERSITIES
THE ESTIMATES, 1 The Ministry of Training, Colleges and Universities is committed to developing the best workforce in the world, to ensure a competitive advantage in the knowledge economy by creating accessible,
More informationAccountability of central banks and supervisory bodies what should be the remit of auditors at EU and national level
Claes Norgren Auditor General Version 20141009 Accountability of central banks and supervisory bodies what should be the remit of auditors at EU and national level Keynote speech by Auditor General Mr
More informationRight to challenge parking policies
Right to challenge parking policies Traffic Management Act 2004: Network Management Duty Guidance March 2015 Department for Communities and Local Government Crown copyright, 2015 Copyright in the typographical
More informationWill Shs 1.5 trillion be well managed? Findings from the performance audit of road works
Will Shs.5 trillion be well managed? Findings from the performance audit of road works. Introduction Poor transport networks are a huge obstacle to economic growth in Tanzania. To address this, significant
More informationThe Companies Act Audit requirement and other matters related to the audit
The Companies Act Audit requirement and other matters related to the audit 1 Next The Act provides the Minister of Trade and Industry with As stated above, the Act requires public companies and state owned
More informationDeveloping a Public-Private Partnership Framework: Policies and PPP Units
Note 4 May 2012 Developing a Public-Private Partnership Framework: Policies and PPP Units This note is the fourth in a series of notes on developing a comprehensive policy, legal, and institution framework
More informationPOLICY ON CORPORATE GOVERNANCE FOR LESOTHO PUBLIC ENTERPRISES, GOVERNMENT AGENCIES AND ENTITIES
POLICY ON CORPORATE GOVERNANCE FOR LESOTHO PUBLIC ENTERPRISES, GOVERNMENT AGENCIES AND ENTITIES PREAMBLE The Government of Lesotho has noted the increasing demand of the citizens for better control and
More informationSample Healthcare Compliance Program
P.O. Box 153 Shell, WY 82441 307-765-2241 (direct) 888-286-2095 (e-fax) info@hcma-consulting.com www.hcma-consulting.com Sample Healthcare Compliance Program 1. Introduction COMPANY is committed to establishing
More informationTrinidad and Tobago Strategic Actions for Children and GOTT-UNICEF Work Plan 2013-2014 1
Trinidad and Tobago Strategic Actions for Children and GOTT-UNICEF Work Plan 2013-2014 1 The Trinidad and Tobago Strategic Actions for Children and the Government of Trinidad and Tobago-UNICEF Work Plan
More informationMINISTRY OF ENERGY AND MINERAL DEVELOPMENT REMARKS HON. ENG. IRENE MULONI, MINISTER OF ENERGY AND MINERAL DEVELOPMENT. IN SYDNEY, AUSTRALIA
REPUBLIC OF UGANDA MINISTRY OF ENERGY AND MINERAL DEVELOPMENT REMARKS BY HON. ENG. IRENE MULONI, MINISTER OF ENERGY AND MINERAL DEVELOPMENT. AT 6 TH EITI GLOBAL CONFERENCE IN SYDNEY, AUSTRALIA 23 RD MAY
More informationDECLARATION ON STRENGTHENING GOOD GOVERNANCE AND COMBATING CORRUPTION, MONEY-LAUNDERING AND THE FINANCING OF TERRORISM
MC.DOC/2/12 Organization for Security and Co-operation in Europe Ministerial Council Dublin 2012 Original: ENGLISH Second day of the Nineteenth Meeting MC(19) Journal No. 2, Agenda item 7 DECLARATION ON
More informationOffice of the Chief Information Officer
Office of the Chief Information Officer Business Plan: 2012 2015 Department / Ministère: Executive Council Date: November 15, 2012 1 P a g e This Page Left Intentionally Blank 2 P a g e Contents The Business
More informationInstitutional Capacity Building Framework. Guideline
Institutional Capacity Building Framework Guideline December 2010 2 Table of content Page 1. Introduction 1 1.1 The purpose with the guideline 1 1.2 What is capacity building 2 1.3 The design of the guideline
More informationThe Role and Responsibilities of Accounting Officers. A Memorandum for Accounting Officers
The Role and Responsibilities of Accounting Officers A Memorandum for Accounting Officers Government Accounting Section Department of Public Expenditure and Reform September 2011 2 THE ROLE AND RESPONSIBILITIES
More informationForeword... 11 Introduction - The Global Food Safety Initiative (GFSI)... 11 Scope... 12 Section Overview... 12 Normative References...
Version 6.3 Overview Contents Foreword... 11 Introduction - The Global Food Safety Initiative (GFSI)... 11 Scope... 12 Section Overview... 12 Normative References... 13 9 Foreword Global Food Safety Initiative
More informationAdopted by the Board of Directors of the Nordic Investment Bank on 17 December 2009 COMPLIANCE POLICY
Adopted by the Board of Directors of the Nordic Investment Bank on 17 December 2009 COMPLIANCE POLICY 1 PREFACE This Policy is approved by the Board of Directors and enters into force as of 1 January 2010.The
More informationSHRIRAM TRANSPORT FINANCE COMPANY LIMITED. Business Responsibility Policy
SHRIRAM TRANSPORT FINANCE COMPANY LIMITED INTRODUCTION Business Responsibility Policy Shriram Transport Finance Company Limited ( the Company ), conscious about its social, environmental and economic responsibilities
More informationIFAD Policy on Enterprise Risk Management
Document: EB 2008/94/R.4 Agenda: 5 Date: 6 August 2008 Distribution: Public Original: English E IFAD Policy on Enterprise Risk Management Executive Board Ninety-fourth Session Rome, 10-11 September 2008
More informationNotion VTec Berhad (Company No. 637546-D) Board Charter
1. Introduction In achieving the objectives of transparency, accountability and effective performance for Notion VTec Berhad ( Notion or the Company ) and its subsidiaries ( the Group ), the enhancement
More informationA&CS Assurance Review. Accounting Policy Division Rule Making Participation in Standard Setting. Report
A&CS Assurance Review Accounting Policy Division Rule Making Participation in Standard Setting Report April 2010 Table of Contents Background... 1 Engagement Objectives, Scope and Approach... 1 Overall
More informationCONTENTS PREFACE ACKNOWLEDGEMENT ACRONYMS INTRODUCTION 1. INTERNAL AUDIT FUNCTION FUNDAMENTALS
CONTENTS PREFACE ACKNOWLEDGEMENT ACRONYMS INTRODUCTION 1. INTERNAL AUDIT FUNCTION FUNDAMENTALS 1.1. Definition of Internal Audit 1.1.1. Internal Audit, Fraud and Corruption 1.1.2. Internal Audit and Other
More informationGOVERNANCE RISK ASSESSMENT AND MANAGEMENT PLAN
Integrated Urban Development Project (RRP NEP 42161) A. Introduction GOVERNANCE RISK ASSESSMENT AND MANAGEMENT PLAN 1. Integrating governance risk assessments more systematically into the Asian Development
More informationThe Board Member s First Duty: Accountability
BOARD room The Board Member s First Duty: Accountability Use this checklist to evaluate your own performance. BY FISHER HOWE Nonprofit organizations, because they are supported by public contributions
More informationEU Budget Support can strengthen partner country commitments to anti-corruption, good governance and sustainable development
Liaison Office to the EU Rue Breydel 40 B-1040 Brussels (Belgium) Phone: +32 (0)2 23 58 645 Fax: +32 (0)2 23 58 610 Email: brussels@transparency.org http://www.transparencyinternational.eu TRANSPARENCY
More information1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES
1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES ABOUT US: WHO ARE WE? The Cour des comptes is the supreme body in charge of auditing the use of public funds in France.
More information